A CPA’s Guidebook to Ethical Behavior: A CPE Ethics Course for Texas CPAs
Author: Allison McLeod
||4 hours for CPAs
Speaker and author, Allison M. McLeod, LL.M., CPA, will educate and inform CPAs not just on what is the right thing to do according to the Texas Rules of Professional Conduct but how to put your values into action! As part of this course, we will also look at various schools of ethical thought and walk through real world examples of individuals and companies faced with moral dilemmas.
A CPA is challenged in today’s work world to not only serve his/her client or employer but also to protect the public interest by ensuring that there is transparency in financial reporting or there is fair administration of the tax laws. In balancing the two interests, a CPA may find him or herself in an ethical dilemma. This course covers not only basic ethical frameworks, but also specific rules governing CPA practice and responsibilities. It concludes with a section on how a CPA can put his or her ethics into action.
This course is accepted for the 4 hour ethics requirement for Texas CPAs.
Publication Date: September 2020
Practicing Texas CPAs
- Framework of Ethical Thought
- Ethical case studies
- Codes of Conduct for CPAs
- Behaving Ethically: Putting the Rules into Action
- To educate licensees in ethics of professional accounting as Texas CPAs
- To convey the intent of the Texas Rules of Professional Conduct and the AICPA Code of Professional Conduct in the performance of professional accounting services/work, not to adhere to the mere technical compliance of such rules
- To assist the Texas CPA in applying ethical judgment in interpreting the rules and determining public interest. Public interest should be placed ahead of self-interest, even if it means a loss of job or client.
- To review and discuss the Texas Rules of Professional Conduct and their implications for persons in a variety of practices, including:
i. CPAs in client practice of public accountancy who perform attest and non-attest services.
ii. CPAs employed in industry who provide internal accounting and auditing services.
iii. CPAs employed in education or in government accounting or auditing.
NASBA Field of Study
Regulatory Ethics (4 hours)